Calculate amount of subscriptions which will be treated as income for the year ended 31st March, 2018 for each of the following cases: Particulars ₹ Case I. (i) Subscriptions collected during the year ended 31st March, 2018 (ii) Subscriptions in arrears for the year ended 31st March, 2018 (iii) Subscriptions received in advance for the year ended 31st March, 2019 2,50,000 6,000 5,000 Case II. (i) Subscriptions collected during the year ended 31st March, 2018 (ii) Subscriptions for the year ended 31st March, 2018 collected in the year ended 31st March, 2017 (iii) Subscriptions unpaid for the year ended 31st March, 2018 49,000 3,000 2,000 Case III. (i) Subscriptions received during the year ended 31st March, 2018 (ii) Subscriptions outstanding in the beginning of the year ended 31st March, 2018 (iii) Subscriptions not yet collected for the year ended 31st March, 2018 25,000 3,000 5,000 Case IV. (i) Subscriptions received during the year ended 31st March, 2018 (ii) Subscriptions outstanding in the beginning of the year ended 31st March, 2018 (iii) Subscriptions not yet collected for the year ended 31st March, 2018 (iv) Subscriptions for the year ended 31st March, 2019 received in advance 80,000 5,000 8,000 2,000 Case V. (i) Subscriptions received during the year ended 31st March, 2018 (ii) Subscriptions outstanding at the end of the year ended 31st March, 2017 (iii) Subscriptions received in advance on 31st March, 2017 (iv)Subscriptions received in advance on 31st March, 2018 (v) Subscriptions not yet collected for the year ended 31st March, 2018 90,000 5,000 3,000 4,000 6,000